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If managers and supervisors fail to show ethical leadership, it is unrealistic to expect employees to behave ethically.
Estimated Total Manufacturing Overhead
The anticipated total costs associated with the manufacturing process, excluding direct materials and direct labor.
Plantwide Predetermined Manufacturing Overhead Rate
A single overhead absorption rate calculated for an entire factory, used to allocate manufacturing overhead costs to products.
Machine-Hours
A measure of production output or activity based on the total number of hours machines are operated.
Manufacturing Overhead
All manufacturing costs not directly assignable to specific products. This includes costs related to indirect materials, indirect labor, and factory-related expenses.
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